Foreign exchange fluctuation risk associated with foreign-currency transactions and overseas operations
First written in FY2016. 33 of 35 entries say "Materialised", first in FY2017-Q1. Latest entry: 2026-10-30.
Pegasus moved to the "Worse" side of this theme in 2016, 1 year before the typical company in this theme (2017).
The whole theme swung hardest in 2019: 73 of 126 companies on the "Worse" side.
16 other companies' latest entry also says "Worsened".
- FY2026MaterialisedAnnual report
「Foreign exchange gain of ¥210.515 million」
A foreign exchange gain of ¥210 million was recorded during the period, and the foreign currency translation adjustment also increased by ¥838 million. The impact of exchange-rate fluctuations continues to be reflected in profit or loss and net assets. - 2026-05-20MaterialisedResults presentation
「売上減少に加え、原価・経費の増加及び 為替影響により、前期比減益。」
為替影響が営業利益の減益要因として実績に現れ、為替変動の影響を継続して開示している。 - FY2026-H1MaterialisedAnnual report
「Net assets decreased by ¥1,897 million from the end of the previous consolidated fiscal year to ¥31,740 million. This was mainly due to a ¥215 million increase in retained earnings and a ¥1,991 million decrease in the foreign currency translation adjustment.」
The foreign currency translation adjustment decreased by ¥1,991 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations was reflected in net assets. A foreign exchange loss of ¥127 million was recorded in profit or loss. - FY2025MaterialisedAnnual report
「Foreign exchange loss 82,595」
A foreign exchange loss of ¥82 million was recorded in the consolidated fiscal year, and the impact of exchange-rate fluctuations associated with foreign-currency transactions and overseas operations was reflected in profit or loss. Meanwhile, the foreign currency translation adjustment increased by ¥2,154 million. - FY2025-H1MaterialisedAnnual report
「Foreign exchange loss of ¥268.087 million」
A foreign exchange loss of ¥268 million was recorded in the interim period, reversing the ¥611 million foreign exchange gain recorded in the same period of the previous year. The impact of exchange-rate fluctuations associated with foreign-currency transactions and overseas operations is being reflected in profit or loss. - FY2024MaterialisedAnnual report
「The main factor was the US dollar exchange rate reaching the ¥151 range at the end of the consolidated fiscal year, resulting in the recognition of a ¥569 million foreign exchange gain.」
The impact of exchange-rate fluctuations was reflected in ordinary profit as a ¥569 million foreign exchange gain. The foreign currency translation adjustment also increased by ¥1,677 million. - FY2024-Q3MaterialisedAnnual report
「Net assets increased by ¥2,269 million from the end of the previous consolidated fiscal year to ¥31,469 million. This was mainly due to a ¥2,841 million increase in the foreign currency translation adjustment and a ¥551 million decrease in retained earnings.」
The foreign currency translation adjustment increased by ¥2,841 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in net assets. A foreign exchange gain of ¥325 million was also recorded in profit or loss, indicating that the impact of exchange-rate fluctuations continues to be reflected in results. - FY2024-Q2MaterialisedAnnual report
「This was mainly due to increases of ¥2,069 million in the foreign currency translation adjustment and ¥141 million in retained earnings.」
The foreign currency translation adjustment increased by ¥2,069 million from the end of the previous consolidated fiscal year, and a foreign exchange gain of ¥611 million was recorded under non-operating income. The impact of foreign-currency fluctuations is being reflected in net assets and profit or loss. - FY2024-Q1MaterialisedAnnual report
「This was mainly due to increases of ¥387 million in the foreign currency translation adjustment and ¥93 million in retained earnings.」
The foreign currency translation adjustment increased by ¥387 million, and a foreign exchange gain of ¥335 million was recorded under non-operating income. The impact of foreign-currency fluctuations is being reflected in net assets and profit or loss. - FY2023-Q3MaterialisedAnnual report
「Net assets increased by ¥5,391 million from the end of the previous consolidated fiscal year to ¥30,758 million. This was mainly due to increases of ¥4,065 million in the foreign currency translation adjustment and ¥1,152 million in retained earnings.」
The foreign currency translation adjustment increased by ¥4,065 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in net assets. A foreign exchange gain of ¥357 million was also recorded in profit or loss. - FY2023-Q2MaterialisedAnnual report
「Net assets increased by ¥4,758 million from the end of the previous consolidated fiscal year to ¥30,125 million. This was mainly due to increases of ¥3,184 million in the foreign currency translation adjustment and ¥1,418 million in retained earnings.」
The foreign currency translation adjustment increased by ¥3,184 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in net assets. A foreign exchange gain of ¥571 million was also recorded in profit or loss. - FY2023-Q1MaterialisedAnnual report
「Total net assets increased by ¥1,923 million from the end of the previous consolidated fiscal year to ¥27,290 million. This was mainly due to a ¥1,274 million increase in the foreign currency translation adjustment and the recognition of quarterly net income attributable to owners of the parent of ¥900 million.」
The foreign currency translation adjustment increased by ¥1,274 million, and a foreign exchange gain of ¥247 million was recorded under non-operating income. The impact of foreign-currency fluctuations is being reflected in net assets and profit or loss. - FY2022-Q3MaterialisedAnnual report
「This was mainly due to increases of ¥1,338 million in the foreign currency translation adjustment and ¥690 million in retained earnings.」
The foreign currency translation adjustment increased by ¥1,338 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in changes in net assets. - FY2022-Q2MaterialisedAnnual report
「This was mainly due to increases of ¥1,203 million in the foreign currency translation adjustment and ¥297 million in retained earnings.」
The foreign currency translation adjustment increased by ¥1,203 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in changes in net assets. A foreign exchange loss of ¥33 million was also recorded in profit or loss. - FY2021-Q3MaterialisedAnnual report
「Total net assets decreased by ¥753 million from the end of the previous consolidated fiscal year to ¥20,983 million. This was mainly due to decreases of ¥473 million in the foreign currency translation adjustment and ¥280 million in retained earnings.」
The foreign currency translation adjustment decreased by ¥473 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations continues to be reflected in the decline in net assets. - FY2021-Q2MaterialisedAnnual report
「Net assets decreased by ¥1,050 million from the end of the previous consolidated fiscal year to ¥20,687 million. This was mainly due to decreases of ¥536 million in the foreign currency translation adjustment and ¥507 million in retained earnings.」
The foreign currency translation adjustment decreased by ¥536 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in the decline in net assets. - FY2021-Q1MaterialisedAnnual report
「Total net assets decreased by ¥849 million from the end of the previous consolidated fiscal year to ¥20,888 million. This was mainly due to decreases of ¥386 million in retained earnings and ¥451 million in the foreign currency translation adjustment.」
The foreign currency translation adjustment decreased by ¥451 million from the end of the previous consolidated fiscal year, and the impact of overseas operations and foreign-currency fluctuations is being reflected in the decline in net assets. - FY2020MaterialisedAnnual report
「The main factors included a decline in operating profit and foreign exchange losses arising as the yen strengthened against other currencies.」
A foreign exchange loss of ¥45 million was recorded due to yen appreciation, contributing to the decline in ordinary profit. Mitigation measures, including foreign exchange forward contracts, remain in place. - FY2020-Q3MaterialisedAnnual report
「Total net assets decreased by ¥1,684 million from the end of the previous consolidated fiscal year to ¥21,305 million. This was mainly due to decreases of ¥848 million in retained earnings and ¥818 million in the foreign currency translation adjustment.」
The foreign currency translation adjustment decreased by ¥818 million, and fluctuations in overseas operations and foreign currencies are being reflected in the decline in net assets. - FY2020-Q2MaterialisedAnnual report
「Ordinary profit was ¥173 million, down 89.6% year on year, mainly due to foreign exchange losses recorded under non-operating expenses,」
A foreign exchange loss of ¥105 million was recorded under non-operating expenses, contributing to the decline in ordinary profit. The impact of exchange-rate fluctuations is being reflected in profit or loss. - FY2020-Q1MaterialisedAnnual report
「Ordinary profit was ¥83 million, down 88.6% year on year, mainly due to foreign exchange losses recorded under non-operating expenses,」
The company recorded a foreign exchange loss of ¥130.919 million in the first quarter, which contributed to the decline in ordinary profit. The impact of exchange-rate fluctuations associated with foreign-currency transactions and overseas operations is being reflected in profit or loss. - FY2019MaterialisedAnnual report
「The main factors included foreign exchange gains arising as the yen weakened against other currencies.」
Foreign exchange gains resulting from yen depreciation contributed to the increase in ordinary profit, while the foreign currency translation adjustment decreased by ¥787.054 million during the period, indicating that exchange-rate fluctuations are being reflected in profit or loss and net assets. - FY2019-Q3MaterialisedAnnual report
「Total net assets increased by ¥856 million from the end of the previous consolidated fiscal year to ¥23,057 million. This was mainly due to an ¥1,196 million increase in retained earnings and a ¥317 million decrease in the foreign currency translation adjustment.」
The foreign currency translation adjustment decreased by ¥317 million, and fluctuations in overseas operations and foreign currencies continue to be reflected in changes in net assets. - FY2019-Q2MaterialisedAnnual report
「Total net assets increased by ¥623 million from the end of the previous fiscal year to ¥22,823 million. This was mainly because retained earnings increased by ¥1,178 million, while the foreign currency translation adjustment account decreased by ¥530 million.」
The foreign currency translation adjustment decreased by ¥530 million, and fluctuations in overseas operations and foreign currencies are being reflected in changes in net assets. The main text also identifies sharp exchange-rate fluctuations in emerging markets as a destabilizing factor. - FY2019-Q1MaterialisedAnnual report
「Total net assets decreased by ¥245 million from the end of the previous fiscal year to ¥21,954 million. This was mainly because the foreign currency translation adjustment account decreased by ¥610 million, while retained earnings increased by ¥389 million.」
The foreign currency translation adjustment account decreased by ¥610 million, and fluctuations in the overseas business and foreign currencies actually appeared as changes in net assets. - FY2018MaterialisedAnnual report
「Ordinary income was ¥2,030 million, a decrease of ¥801 million from the previous fiscal year. This was mainly due to the occurrence of foreign exchange losses in non-operating expenses.」
Foreign exchange losses were recognized in non-operating expenses and were a factor in the decline in ordinary income. The company also continues to implement risk mitigation measures using forward exchange contracts and impact loans. - FY2018-Q3MaterialisedAnnual report
「In die-cast components, sales activities aimed at expanding sales channels were conducted and demand remained steady, but revenue was ¥2,075 million, up 5.3% year on year, while operating profit was ¥167 million, down 36.8%, due to the stronger yen and higher costs, among other factors.」
The impact of the stronger yen and higher costs, among other factors, actually appeared as a decline in operating income from die-cast components, and the company continues to describe the materialization of risks associated with overseas operations, including foreign exchange fluctuations. - FY2018-Q2MaterialisedAnnual report
「In die-cast components, sales activities aimed at expanding sales channels were conducted and demand remained steady, but revenue was ¥1,393 million, up 6.2% year on year, while operating profit was ¥128 million, down 29.5%, due in part to the stronger yen.」
The impact of the stronger yen and other factors actually appeared as a decline in operating income from die-cast components, and the company continues to describe the materialization of foreign exchange fluctuation risk associated with foreign-currency transactions and overseas operations. - FY2018-Q1MaterialisedAnnual report
「In die-cast components, sales activities aimed at expanding sales channels were conducted and demand remained generally steady, but revenue was ¥714 million, down 1.8% year on year, and operating profit was ¥86 million, down 19.8%, due in part to the stronger yen.」
The impact of the stronger yen actually appeared as declines in sales and operating income from die-cast components. At the same time, the company states that the consolidated group as a whole recorded foreign exchange gains. - FY2017-Q3MaterialisedAnnual report
「In die-cast components, sales activities aimed at expanding sales channels were conducted and demand remained firm, but revenue was ¥1,971 million, down 3.5% year on year, due to the stronger yen. Operating profit was ¥264 million, up 17.9%, due in part to improved capacity utilization at the Vietnam facility.」
The impact of the stronger yen continued to appear as a decline in sales of die-cast components. The foreign currency translation adjustment account also decreased by ¥2,953 million from the end of the previous fiscal year. - FY2017-Q2MaterialisedAnnual report
「Against this backdrop, sales for the first six months of the fiscal year under review were ¥10,151 million, up 4.0% year on year, and operating income was ¥1,677 million, up 63.3%. Ordinary income was ¥1,282 million, up 14.0%, despite foreign exchange losses arising from the revaluation of foreign-currency-denominated assets due to the stronger yen.」
Foreign exchange losses arose from the revaluation of foreign-currency-denominated assets due to the stronger yen, and the quarterly consolidated income statement recorded ¥409 million in foreign exchange losses. - FY2017-Q1MaterialisedAnnual report
「Against this backdrop, sales for the first quarter of the fiscal year under review were ¥5,512 million, up 16.6% year on year. Operating income was ¥935 million, up 77.4%, while ordinary income was ¥537 million, down 15.6%, mainly because the stronger yen resulted in foreign exchange losses from the revaluation of foreign-currency-denominated assets. Profit attributable to owners of the parent was ¥399 million, down 4.1%.」
Foreign exchange losses from the revaluation of foreign-currency-denominated assets actually arose due to the stronger yen, and ordinary income fell 15.6% year on year. - FY2016First statedAnnual report
「Our corporate group operates globally, and most of its transaction currencies are currencies other than the yen.」
The company describes measures to mitigate risk through forward exchange contracts, impact loans and net management of foreign-currency receivables and payables.